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2018 (11) TMI 1773

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..... 5 of the order of the Hon'ble ITAT, the facts of the case of the appeal filed by the assessee have been mentioned and decision has been given by the Hon'ble ITAT passed quoting the said facts which do not relate to the appeal filed u/s 271C which relates to the penalty levied u/s 271C for A.Y. 2015-16 and which was fixed for hearing on 31.10.2018 HELD THAT:- There appears to be mistake .....

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..... ion of the corrigendum is as follows:- May it please your honours. The hearing of ITA No. 16/LKW/2018 for the assessment year 2015-16 was fixed before your honour on 31.10.2018 which appeal was against the order of the CIT(A)-4, Lucknow dated 12.10.2017 in respect of penalty levied u/s 271C of the I.T. Act, 1961. Another appeal of the assessee has been filed before the Hon'ble Income .....

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..... se the second Remand Report was originally called for by the CIT(A), which was not received before the disposal of the appeal by her, thereby violating the principle of natural justice. On going through the order passed by the Hon'ble Income-tax Appellate Tribunal, the following discrepancies have crept in :- (i) In the opening part it has been mentioned in the ITAT's order that the .....

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..... nd 512/LKW/2018 be heard and decided separately. The original application filed by the assessee may kindly be treated as amended to the above extent. 2. We have perused the grounds in the Miscellaneous Application filed under section 254 of the Act and corrigendum filed by the assessee. There appears to be mistake apparent on fact in the order of the Tribunal dated 30/10/2018. In the interest .....

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